Power to fine for non compliance of summons affirmed; Assistant Controllers may impose penalties under the Estate Duty Act. Authorities under the Estate Duty Act (other than valuers) have the civil court powers to compel attendance and examine witnesses; by analogy to the Code of Civil Procedure they can impose a fine for default in complying with a summons, and no appeal lies against an Assistant Controller's order under section 79 since that section is not specified for appeal under the Act.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Power to fine for non compliance of summons affirmed; Assistant Controllers may impose penalties under the Estate Duty Act.
Authorities under the Estate Duty Act (other than valuers) have the civil court powers to compel attendance and examine witnesses; by analogy to the Code of Civil Procedure they can impose a fine for default in complying with a summons, and no appeal lies against an Assistant Controller's order under section 79 since that section is not specified for appeal under the Act.
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